November 11, 2005

Larry Spirgel
Assistant Director
Division of Corporate Finance
Securities and Exchange Commission
Washington, D.C.
20549

Re: File No. 0-29320

Dear Mr. Spirgel:

In response to your initial letter of May 26, 2005 regarding the review of Eiger Technology, Inc.’s Form 20-F/A filed May 3, 2005, and its subsequent filing on November 4, 2005, we would like to acknowledge the following:

• Eiger Technology, Inc. is responsible for the adequacy and accuracy of the disclosure in the filings;
• staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filings; and
• Eiger Technology, Inc. may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Sincerely,

“Jason Moretto”

Jason Moretto
Chief Financial Officer

330 BAY STREET, SUITE 602, TORONTO, ON, M5H 2S8
PHONE: (416) 216-8659 X302
FAX: (416) 216-1164